Does the fact that the pre-recorded video is offered on demand (may be viewed at any time) or as a webcast replay (must be accessed at a scheduled date and time), rather than being livestreamed, change the taxability of the pre-recorded video?

No. The pre-recorded video remains subject to tax as the sale of access to a specified digital product. Specified digital products may be sold with rights that permit the subscriber or consumer of the product to access the product at any time or only at a specific date and time.

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